The above content is in Circular 21/2025 regulating the overtime pay regime for teachers in public educational institutions, recently issued by the Ministry of Education and Training .
Accordingly, each extra teaching period of a teacher is calculated at 1.5 times the salary of a regular teaching period. The total salary for extra teaching hours for a school year is equal to the total number of extra teaching periods in that year multiplied by the remuneration of each extra teaching period.
Regarding the remuneration for each regular teaching period, teachers working in kindergartens, general schools, continuing education centers, university preparatory schools, specialized schools and vocational education teachers are calculated as follows:

For teachers in universities, pedagogical colleges, training schools of ministries, ministerial-level agencies, government agencies, political organizations, socio-political organizations, and provincial-level political schools, the salary for a regular teaching period is calculated as follows:

The Circular stipulates that the total number of extra teaching hours in a school year of each teacher that is calculated to pay for extra teaching hours shall not exceed 200 hours. In case the total number of extra teaching hours in a school year of a teacher exceeds 200 hours due to the subject not being able to arrange enough teachers, the head of the educational institution must notify the competent authority in writing.
The time for paying overtime pay to teachers is after the end of the school year. In case a teacher retires, quits, is transferred, the payment of overtime pay is made at the time of the decision on retirement, quits, is transferred, or transferred by the competent authority.
Source: https://vtcnews.vn/giao-vien-day-them-gio-duoc-huong-luong-gap-1-5-lan-ar967059.html
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